The Abbeville press and banner. [volume], March 28, 1888, Image 3

About The Abbeville press and banner. [volume] (Abbeville, S.C.) 1869-1924

Image provided by: University of South Carolina; Columbia, SC

                
I
The Press and Banner
49-PubllBhed every Wednesday at $2 a
yoar In advance.
Wednesday, March 28, 1888.
The Persecution of J. H. Smith, of
Colnmbin---I? tlic Democratic Party
to be Destroyed ?
The Netvt and Courier in the last few days
has assumed agrcat deal of virtuous Indignation
because the people of the Fourth Ward of
Columbia recently nominated J. M. Smith for
Warden. We believe several persons were
voted for In that election. J. M. Smith received
nearly one-half of the entire vote of
the people, distancing all competitors In the
race. Tne ivews ana lvut-ilt iiu? vuoi6w .Smith
with being corrupt when he represented
Barnwell in the State Senate in Radical
times, quoting from the Report of tho Committee
on Frauds, to prove the allegation,
and then, it seems to us, that paper dosires to
use the election of Mr. Smith as an argument
against the systom of primary election?tho
Inference being that tho people are incompetent
to elect their own officers.
If we understand the iVwi and Courier
aright it would now have the Democrats of
the city of Columbia to bolt the ticket.
If we err not, this Is the situation In brief.
If not out of place, we would remark :
That the tone and;tetnper of the attack on
Mr. Smith does not impress us favorably. We
have beard other expression of disapproval
-* "? fYiurirr in the I
U1 tu? wuinui luv V...W. v. ... ?
matter.
The Prett and Banner has In times past pro
? tested against the resurrection of that old Report
on Frauds.
If the Democrats In 1877 compounded a
felony with Mr. Smith or any one else, It Is
very little to their credit. But If they, did
compound a felony, and then pretended to
forgive, excuse, or condogn the act, then we
do not know of any proceeding more repulsive
to our nature?after pretending to forgive?than
to charge the offence again.
The bringing of old charges which were settled
in the years that is past, are in our
opinion, about the same as the waving of the
bloody Bhlrt, by "our friends, the enemy," or
the renewing of the charge of treason, after
amnesty bad been extended.
As honorable men we should protest against
tbe rating up oi oia miDgs, wureu nuv.
tied. la there never a time when these cases
are settled or barred ?
There are no doubt many good men in
South Carolina who haye plenty of glass windows,
and the man who has not some of these
transparencies, has taken very little part in
the affairs of the country during the last thirty
years, or else he has been an exceedingly
wise man.
If the people of Columbia may bolt the
tloket, then the people of any other municipality
or county can do the same thing.
An Orphan, ho to Speak.
Until we get the Georgia, Carolina ana
Northern road, the people of Abbeville county
are somewhat at a loss which way to turn.
The trade of thlB section has been almost entirely
withdrawn from Charleston. The trade
which has been going to Augusta will be diminished,
unless our farmers get accommodations
on terms which oost them less than
thirty or forty per cent, for a few months.
Some of the trade which went to Augusta
last year, will come to Abbeville this year, for
the reason that money and goods could be
had here on more reasonable terms than in
Augusta. Our bank has money which it lets
out at the rate of ten per cent, without the Incidental
loss and cost of S3 to 84 in shipping
cotton. The day for hauling cotton about, all
over the country, to sell It has passed. It Is
worth about as much in one market as in an
other, and the cost of local freight commissions,
etc., Is Just so much loss to the farmer.
Death of Klalcomli Erwln.
Our Honea Path correspondent Informs us
of the death of Malcomb Erwln, which event
occurred at his home last Saturday morning,
at the age of 64 years.
In his death Abbeville county has lost a
patriotic citizen, and the church has lost a
liberal supporter of the gospel. Mr. Erwln
came to this country 6ome forty years ago,
wlthont money and without special qualification
for business, but he went to work with
a determination to improve IiIb condition in
life, and the handsome estate which he leaves,
J Ul- " 1lKo?oHiv In oWllnir nilbliC
UUU HID UUIO Ut AA Uui iiitij .?* f
measures or tbo interests of the church attest
the aucceas which rewarded his efforts, and
would be a proud record in any man's life.
Many eltizens will regret to hear of the death
: of so geod aman.
A Remarkable Surgical Operation.
A lelter which was published in the Atlanta
Constitution a few days ago will interestmembera
of the surgical profession gonerally, perbapa,
but appeals particularly to the pride of
the surgical staff of the Hampton Legion, one
of whom undoubtedly performed the opera41
* ~ TVia InHnr i a o C frtl InWC
LIUII 111 qUUBUUU. JLUC IVVlbl ?*W *v*.v .. .
"The undersigned was of the Union force
engaged tn action with the Hampton Legion,
before Richmond, on October 6, and having
been wounded, an desirious of finding the
surgeon who, now being unknown to me, performed
an operation upon my left arm. At
theulmelwas commanding Company C, 3d
regiment New York cavalry, and was taken
prisoner October 7. The operation referred to
?removing the elbow Joint on the left arm?
* was performed on the field ou the right-hand
side of theDarbytown road, about four miles
from Richmond. It was done In a tent, and
there were two surgeons present. The operation
nmort nnt. to Be of a remarkable charac
ter, and I am very anxious to find the surgeon
who did It, if alive, in order that he may be
made aware of his skilful work. If he should
be living, and this meets his eye, it would be
a great pleasure for me to send him a photograph
or my arm, to be followed later by a
visit of myself.
' Ekooh Stahler,
"2,116 Third avenue, Minneapolis, Minn.''
The News and Courier says.
The surgeons of tbe Hampton Legion were
all South Carolinians and gentlemen of eminenoein
their profession, and tbe skill displayed
by them on the battle-fields of the war
has been no less conspicuous in their practice
In time of peace. We cannot, therefore, undertake
to name the one whom Capt. Stabler
seeks to Identify, but, with the exception of
Dr. John T. Darby, they are still living and
can doubtless decide this interesting question
among themselves. The survivors are Drs.
J. Somers Ruiit. F. L. Parker and F. L. Frost.
of Charleston; 6. W. Taylor, of Columbia;
J. J. Bore man, of Nlnty-Slx, and D. McLaurln,
of Sumter, and to them Capt. Staliler's
letter Is referred for the attention it deserves.
"It Should be Read by All."
AtcOormick yews.
Editor Wilson, of the Press and Banner,
gives a full account of the church services at
Abbeville. Bishop Duncan's sermon is published,
and the names of the first members of
that church are before the public. It la of
great Interest and should be read by all.
The dime reading at Dr. J. B. Moseley'e
on Friday night was a very enjoyable
occasion. Between thirty-five
and forty persons were present, and
the readings and music were instructive
and charming. Such social gatherings
are quite improving, and is ealcuki
nrl f noAnlo nf i n nr
community closer together, and develop
the liner feelings of the young,
and beget in them aspirations which
will shape and determine their characteristics
in after life. This organization
is a fine acquisition to Lowndesville.
Miss Sallie Donald of Williamston
is on a visit to her brother and his
family, Mr. J. Q. Donald.
The rebuilding of Wardlaw's bridge 1
over Little River, was let to Messrs.
Gilliam Bros, for $187.50.
Mr. William Lee, of Anderson
County, has been visiting Mr. Berry
B. Alien.
Mb. D. H. McGill, of Hodges,
was in town Saturday on professional
business.
Fertilizers are still in demand. ;
The like has never been known be- ?
fore. 1
hr?
y*+zjer,
L
GRAPE VINE TELEGRAMS FROM NINETYSIX.
All Sorts of Talk In the Town of
Busy Men and Pretty Women?A
New Face at tbe Door, My Friend
A Sheriffs Bee In IIIn Bonnet.
Ninety-Six, S. C., March 27tb, 1888.
Some of the ladles thought I was rather
hard on them In your last Issue In regard to
the temperance question. .1 acknowledge I
spoke rather plainly, but as the old saying
goes "desperate cases require desperate remedies,"
and if they will turn out in the future
I will as warmly compliment them for it as I
have heretofore regretted their absence.
Col. J. H. Rice has Just handed us Capt. J.
A. Peterkin's "talks with the cotton planter."
No farmer should be without a copy. It Is a
complete, concise, compilation of things that
are of interest to everybody who pretends to
farm. _ ^
Col. Prince, of Anderson, candidate ror solicitor,
was in town lnst week visiting his sister,
Mrs. L. M. Fouche, and at the same time
shaking hands with many old and new acquaintances.
Dr. \V. H. Holland, surgeon dentUt, has
rented an office In our town aud says he prefers
to practice amoog the people who have
known him from his youth up. The Doctor
has been a hard student and we are satisfied
his work will give satisfaction.
Capt. W. T. Branch, (and who li it that does
not know Tully Branch,) was In town recently.
He is made of the right sort of stuff and
is fit to fill any office within the gift of the
people of old Abbeville. He shakes your
hand Just as he did twenty years ago, when
he had no "bee in his bonnet." If the good
people of the county are willing he would
like to be Sheriff. He has never asked for office
before and we trust he is not too late. So
come out on primary election day and give
him your suffrages.
You made me say last week that Capt. Hale
had returned from tbe North-West when It
should have been North-East, as he had just
returned from Boston, New York and Baltimore.
Cousin William Rogers was In town a few
days ago looking after his many friends and
customers.
We notice Mr. George Cromer, of Cow
Groye, shipping a fine pair of pigs to parties
in Newberry county.
Wade Hampton, the fine trotting stallion,
property of J. Monroe Wise, of Trenton, was
on exuioiuon on me puduc square ou lust
Saturday. He is a good one.
Miss McCaslan is here visiting friends.
Mr. M. F. Sanders after a few days indisposition
is out again looking a little pale from
bis confinement.
Mr. AV. R. Cooper shipped last week by express
some fine fox hounds to parties at
Jeniper, Ala.
Col. Walllngford received another lot of fine
three year old mules last Saturday, which he
sells cheap lor cash or In fall time with good
paper.
Mr. Laurence Dantzler, of Coronaca, was In
town a few days ago looking after mules or
horses.
Col. Gaines, of the Auguita Chronicle, dropped
down on us last Friday. He says Augusta
is on a boom.
Mr. D.H. Tompkins, one of the best farmers
besides one of the most practical men near
Ninety-Six, says be has tried all the breeds of
cattle and hogs and at last decided that the
Jersey cow and Berkshire hog is better adapted
to our county than any other breeds. He
is eminently correct.
Capt. Jack Myers has moved to his farm In
EOeefield county near NInoty-Slx.
Mr. Thomas Duckett has turned his attention
to farming and will plant extensively.
Success to you. Bro. Duckett.
We notice that the Greenwood Tribune has
nominated Capt James N. King for County
Chairman. Capt. King would make a fine executive
officer and the people could not reward
a more faithful democrat.
Miss Annie Baker, of Lowndesville, is visiting
friends in town.
Mrs. C. T. NVhltten and family have gone to
Alabama to visit her 6on.
MIsb i?hnle Cason, of Greenwood, is sojourning
for a time with friends in our city.
The quarterly meeting of the Methodist
church was held at this place on lastSaturday
and Sunday. Presiding Elder A. J. Cautben
who lives here presided.
Misses Ellen and 8allle Whltlock, of New
Market, are here visiting their sister, Mrs. J.
T. Miller. EAST END.
RILEY'S BANDOM BATTLE.
A Ooed Man for Solicitor Pr?tty
lloppen?Snnday School Scholars
?Farmers, Merchant#, Railroads,
and Other Matter*.
Rileys, S. C., March 19, 1888.
A o 1U tin root onrl Violno a llftlu lata fl
few times, I come again. Last weeks wind
felt like It was determined to blow us off, but
we are still here, and want to stay until we
give Will McGowan a rousing vote. Our people
have not commenced to talk politics yet,
but all feel a deep interest in seeing Will McGowan
our next Solicitor.
Farmer are driving with a vim, guano and
compost are being put in the ground.
Will McGee is laying in his Spring stock of
goods, he is noW prepared and anxious to furnish
all his friends with groceries, dry goods,
&c.. Ac., at rock bottom prices.
Our young people have been having quite a
gay time for the last fetf days. On last
Wednesday night Miss Emma Riley gave
her friends a leap year party, which was attended
by a large crowd, and was enjoyed by
all.
On Friday night most of our young ladles
and young men, attended the hop at Hodges.
They report good dancing and a lovely time
in general.
Our Sunday School Is increasing In members.
Some of the Hodges young men attend
quite regularly?glad to see you?will have
our streets worked by-and-by, so you can take
your Sunday aft?rnoon drives with a little
more pleasure.
"Sammle" has a new setter doe?all he
needs now Is for some one to go along and
kill the birds for him.
D. V. Sharp has been visiting friends In the
mountain city, his friends hardly knew him
when be returned home.
J. B. Agnew paid his Greenville friends a
visit lasi week?he likes to visit thoBe partshe
gains a few pounds every time.
Mrs. M. B. McGee is on a visit of some
length, to her son, J. W. McGee, of Westminster.
Mrs. E. B. Merriman, Is at home again after
a visit of several days to her father. In Aiken.
Dr. Willie T. Jones has another medical
student at his home, which he speaks very
highly of.
Klley & Co., continues to gin a few bales of
cotton occasionally.
One of our neighbors has planted beans,
guess he is looking for a hard time this Summer
and thinks he will be In time to have a
few messes before his bacon gives out.
One of our best farmers says he is going to
be ready to plant cotton next week, and if the
weather is warm he may plant-he plant*
early every year, and generally makes the
best cotton in the neighborhood. When a
"fellow" has not got but a few seed, we think
he had better wait a few days longer.
Our people don't talk railroad as much now
as they did of olU?they are too busy?but we
take time to go to the cut occasionally and
look up, to see if we can soe the oar? coming,
but we can't. We reckon it is still at the
<jrr?eii> me uuu j_.uureuB uouut uiv*reenviiie.
NAVILLUS.
A HANDSOME MONUMENT AND A DESERVED
EPITAPH.
The Ilandlwork of Skilled Mechanics
on Italian Marble Mark the
Spot Where Sleeps the Honest,
Fearless, and Incorruptible D. Wyatt
Aiken.
Messrs. Leaveil <* Gage,of Greenwood, S. C.,
who are carrying on the marble business,
have Just completed and put up In Greenwood
cemetery a very handsome monument
for the late Hon. D. Wyatt Aiken, and we do
not hesitate to say the monument Is one of
the handsomest In the country. It is made
out of Rutland Italian marble and stands 14
feet high. The monument Is In sections, consisting
of a bottom base, second base, with the
name Aiken cut In beautiful raised capital
letters. Next comes the die with the follow
JUg lUQ^ll ULiUIl UUt tUUIUUIl, VII Ulo W U5t B1UU,
cut In raised letters, D. Wyatt Aiken. Born
March 17,1828. Died April 6,1887. A devoted
Husband and Parent. A faithful Elder In the
Presbyterian church. "He that belleveth In
me, though he were dead, yet shall he live.
On the North side, cut in capital block sunk
letters, Is the following inscription :
Colonel of the 7th South Carolina Volunteers,
during the Confederate war.
Four years a member of the State Legislature
; 1864-1868.
Ten years a Representative of the 3rd District
In the United Statu Congress; 1876-1886.
One of the founders of the Patrons of Husbandry.
And on the South side, also In capital block
sunk letters the following Inscription: Faithful
and fearless, tried and true, honest and
honorable, Independent and Incorruptible,
fearing God, and guided In all the walks of
life by the one unvarying rule of right, D.
Wyatt Aiken was a son of whom South Caro
Una had moro than reason to be proud and a
citizen whose Iobb Bbo baa every reason to
mourn sincerely and long.?From News and
Courier.
Next to the die comeB a beautiful "Gothic"
cap and lastly comeB the spire, which 1b octagon
shape, with heavy folds of drapery hanging
down to within 2 feet of the ban* of spire,
having four tassels hanging to bottom of
drapery.
Too much credit cannot be paid Messrs.
Lea veil & Gage for the artlstlo manner in
which tho work was executed. Their trad?
Ik increasing to such an extent that Mr. Leavell
was compelled to sell out his furniture and
undertaking business to assist Mr. Gage in
the marble business. They have now about
fifteen Jobs to finish. One of them goes to
Kentucky and one toGreenville. Their work
will compare with any In tho country for
beauty of finish and fine proportion,and they
deserve to succeed, both being young men and '
doing their own work. May success attend
them.
THE AUDITOR AND THE BANK
DOUBT AS TO HOW THE BANK SHOULD
MAKE A RETURN.
A SIntter of Importance to the People
of the State?Ik all the Capital
Stock of a National Bank Liable
to. Taxation ??Interesting; Correspondence
A Nice Question of
Law.
As a matter of public interest we herewith
print the correspondence betweon County
Auditor Jones and President Wardlaw of the
National Bank at Abbeville. Each officer is
conscientious in the discharge of bis duty,
and each is seeklug light as to what the law
may be on the subject. Auditor Jones of
course has no other object in view than a
faithful discharge of his duty to the people,
and President Wardlaw has no other motive
than to know his duty In the premises. It Is
simply a legal question which only those having
authority may decide. The legal fraternity
at this place are looking for the decision
of the Comptroller General with some degree
of lntcreat.
Letter of Auditor Jonos t* President
Wardlaw.
EXHIBIT "C."
Auditor's Office,
Abbeville, 8. C.. March 22,1888.
To the President and Ocuhier of the National
Bank of Abbeville, 8. C. :
Gentlemen?Your attention Is called to the
laws governing banking institutions of this
State.
nee uenerui ouiluiicb ui ouuvu vuiuiam, title
III, Chapter XI, of the assessment and taxation
of property :
Sec. 198. All snares of the stockholders In
any bank or banking association, located In
thlsState, whether now or hereafter incorporated
or organized under the laws of this State
or of the United States, shall be listed at their
true value In money, and taxed in the city,
ward, town, or Incorporaied village where
such bank is located, and not elsewhere:
Provided, That the word6 "true value In money,"
as used In line three of this Section, shall
be so construed as to mean and include all
surplus or extra moneys, capital, and every
species of personal property of value owned
or In the possession of any such bank.
Sec. 199. The real estate of any such bank
or banking association shall be taxed in the
place where the Bame may be located, the
same as the real estate of individuals.
Sfc. 200. There Bhall at all times be kept in
the offlco where the bustness of such bank or
banking association is transacted, a full and
correct list of the names and residences of the
stockholders therein, and the number of
shares held by each; also, a list of all persons,
parties, corporations or agents, who may at
any time have any deposit, either personal or
general, in such bank, which shall be at all
times, during business hours, open to the inspection
of all State and County officers who |
are or may be authorized to list or assess the
value of such shares for taxation.
SKC. 201. It shall be the duty of the President
and Cashier of every such bank or banking
association, between the first of June and
twentieth of July, annually, to make out and
return, under oath, to the Auditor of the
County In which such bank or banking association
may be located, a full statement of the
names and residences of the stockholders
therein, with the number of shares held by
each, and the actual value, In money, of sucn
shares, together with a description of the real
estate owned by said bank.
Sec. 205. If any bank or baukingassoclation
shall fall to make out and furnish to the
County Auditor the statement required by
Section 201 within the time required herein,
It shall be the duty ot said Auditor to examine
the books of said bank or banking association,
also to examine any officer or agent
thereof, under oath, together with suoh other
persons as he may deem proper, and make
out the statement required by said Section,
and enter the value of said shares on the duplicate
lor taxation. Any bank officer failing
to make out and furnish to the County Auditor
the statement, or wilfully making a false
statement, as herein required, shall be liable
to a fine not exceeding one thousand dollars,
together with all cost and other expenses Incurred
by the Auditor, or other proper officer,
in obtaining suoh statement aforesaid.
You will please comply with the law and
file statements at once, as I am now making
up my duplicate. Respectfully,
A. W. JONES, Auditor.
United States statute referrod to by Auditor
Jones:
8fc. 0219. Nothing herein shall prevent all
the Bhares In any association from being lnoluded
in the valuation of the personal property
of the owner or holder of such shares, in
assessing taxes|imposed by authority of the
State within which the association is located;
but the legislature of each State may determine
aud direct the manner and place of taxing
all thesharesof national banking associations
located within the Slate, subject only
to the two restrictions, that the taxation shall
not be at a greater rate than is assessed upon
other moneyed capital iu the hands of individual
cstizens of such States, snd that the
Bhares of any national banking association
owned by non-residents of any States shall be
taxed in tho city or town where the bank Is
located,and not elsewhere. Nothing herein
shall be constructed to exempt tbe real property
of associations from either Strte, county,
or municipal taxes, to the same extent, according
to its value, as other real property Is
taxed.
Reply of President Ward law.
exhibit "d."
The National Bank oF Abbeville.
Abbeville, S. C.. March 24. 1838.
Mr. A. W. Jones, Auditor, Abbeville county.
Dear Sir:?Yours of 22 Inst., received and
noted. As yon know, we made a return for
this Bank within the time prescribed by law,
and we take It that the object of your letter
is to call attention to some supposed error in
this return. Our return, as made, called for
$37,000 subject to taxation, and was based, as
we thought, on the requirements of the law,
and on the usual custom ot Banks In this
State.
Our capital, 1 January, 1888, was 800,000.
We deducted therefrom u. S.
Bonds, which we are required by
law to deposit with U.S. Treasury,
and which are not liable to taxes,
(see Sections 3701 and 5413 U. S.
Revised Statutes.) 512,500
Redemption, required by law
to be at all times In bauds of U.
S. Treasurer P00 813,000
Amount taxable $!7,000
If you say that we have circulation issued
on these bonds, we would reply that we get
as circulation, (which is nou taxable) only
40 per cent, of the face value of these bonds
(on which we had to pay a large premium)
and that on said circulation we nave to pay
to U. S. Treasurer an annual tax of one per
cent, and that anything more would bo a
double tax.
Should you insist that the law requires the
tax to be paid by the shareholders, and that
it is only a matter of convenience to them
that it Is paid by the Bank, we would Inquire
If they are not each entitled to a discount of
their pro rata proportion of these non-taxable
U. S. Bonds, which would make the aggre
Bank being of recent date, we placo the value
of the stock at par, as the small balance we
had on hand, In way of surplus and undivided
profits, is more than counterbalanced by
the large premium on U. 8. Bonds, which we
were enforced to pay in order to secure a corporate
existence and by the dividend paid
since 1 January.
Our wish Is to do Just what is required of all
the National Banks in the State, even if we
are wrong in our opinion as to the law, and
to reach a definite decision on this point, we
would respectfully reguesta reference of this
whole matter to the Comptroller General of
the State. Respectfully yours,
A. B. WABPLAW,
President
United States statute referred to by Major
Wardlaw.
Skc. 3701. All stocks, bonds, Treasury notes,
and other obligations of the United States,
shall be exempt from taxation by or under
State or municipal or local authority.
Set. 5113. The words "oblieution or other
security of the United States' shall be held to
meaa all bonds, certificates of Indebtedness,
national [bank] currency, couponds, United
States notes, Treasury notes, fractional notes,
certificates of deposit, bills, cnecks. or drafts
for money, drawn by or upon authorized officers
of the United Stales, stamps and other
representatives of value, of whatever denomination,
which have beeu or may [be] issued
under any act of Congress.
Letter ef Auditor Jones to the Comptroller
General.
Abbeville, S. C., March 26,18S8.
Hon. J. S. Verner, Comptroller General, Columbia,
8. C
Deak Sir?On Jan. 19, 1888, Mr. BenJ. S.
Barnwell. Cashier of National Bank of Abbeville,
made a return to this office staling the
l 4 1 -* .. ?/ onM l.n n lr enlilA/if 4/%
ttlluu u1 blic uiupul ^ \jl ouiu uuun out/i^v ia/
taxation to bo tnlrty-seven thousand dollars.
I am now making up my duplicate for tho
present year, and when I reached this Item I
remembered that I had seen liIs sworn statn- f
ment of the condition of the Bank on Dec. 7,
1887, and Feb. 14,1888,as published In the l^ess
and Bannei-, copies of which I enclose you (
marked Exhibit "A," and Exhibit "B.'' I
therefore wrote to the President and Cashier i
of the Bank on March 22d, 1888, a letter, a copy
of which I enclose marked Exhibit "C." On j
March 24th, 1838, MnJ. A. B. Wardlaw, tho
President or the Bank wrot. me a letter a
copy of which I enclose you marked Exhibit c
"D." According to my construction of Hp- e
vised Statutes, Section 201, It Its the duty of
the officers of the Bank to make a return to <3
this office between January 1st and February
20th annually, the (shares. &o., In order that
the Auditor may know how to assess those
shares, &c., for taxation. According to my
construction of Revised Statutes Sec. 202 and
Revised Statutes of the United States Section
5219, the State has the right to tax all the
shares of stockholders in National Bankspaid
in and so far as that right is concerned it does
not make any difference what part of the
stock so paid in has been Invested in United
States Bonds. According to my construction
of Section 204 Revised Statutes, and Section
5219 of the Revised Statutes of the United
States.lt is my duty to charge up the shareholders
with the amount of their stock and
their pro rata share of the undivided profits,
and then the Rank may pay the taxes and
charge them up to the shareholders.
You will see from MuJ. Wardlaw's letter
that he differs from me In my construction of
the law. He asks that I refer the matter to
you. Please give me instruction as to the law
and my duty in the premises.
Very truly and respectfully,
a. w. Jones,
Auditor .Abbeville County.
kxhirtt "a."
Report of the condition of the National
Bank of Abbeville, at the close of business
December 7th, 1887:
RESOURCES.
Loans and discounts 8 29,603 70
United States Bonds 12,500 Oo
Duo from roserve agents 47,155 5S
Due from other National Banks 407 11
Due from Stato Banks, ifcc 5,425 45
Furniture, <fcc 1,000 00
Current expenses and taxes paid 1,417 07
Premiums paid 3,000 00
Bills of other Banks 7,120 00
Currency, niclcles, &c 19 70
Specie 8,285 80
Legal tender notes 10,530 00
Redemption fund 562 50
8127,026 23
LIABILITIES.
Capital stock paid 8 50,000 00
Surplus fund 2,000 00
Undivided profits 7,281 16
National Bank notes outstanding 11,250 00
Deposits subject to check 55,945 07
Demand certificates deposited 600 00
8127,026 23
EXHIBIT "B."
Report of the condition of the National
Bank. Abbeville, S. C.t at the eloso of business
February 14, 1888:
RESOURCES.
Loans and discounts 8 87,966 24
United States Bonds 12,500 g
Duefiom reserve agents .. 71,417 25
Due from National Banks 676 61
Due from State Banks, &c 2,939 44
Furniture and fixtures 900 00
Expenses and taxes paid 384 03
Premlnms paid 2,750 00
Bills of other Banks 8,325 00
Currency- 16 24
Specie 7,573 70
Legal tender notes 3,811 00
Redemption fund 502 60
3144,822 04
LIABILITIES.
Capital stock paid in 8 64,600 00
Surplus fund 8,000 00
Undivided profits 4,295 23
Banks notes outstanding 11,250 00
Dividends unpaid 80 00
Deposits 60,329 41
Certificates deposits 1,268 00
S144.S22 04
? i? i
ALL ABOUT RAILROADS.
A Scries of Articles Which Citizens
Should Read?An Outline of the
Subject Upon Which They Will
Treat.
The publishers of Sct ibner's Magazine are
now able to announce that In June number
they will begin the series of Illustrated articles
on railways, of which a brief announcement
was mnde In the prospectus for the
year 1888, The great Importance and wide
interest of the subject are shown by the fact
that In the United States there are about 180,000
miles of railway (nearly one-half the total
In the whole world, although the population
oi lins country is vuiy huoul oiic-iuiri.ici.iiui
that on the globe.) These roads have cost
more than $8,500,000,000, and their earnings
for the year 1887 were about $900,000,000 of
which two-thirds was expended In maintenance.
From these figures it is evident what
a vast amount of the capital of the country is
invested in railways, and how large a number
of people draw their support from this
source. In the State of Illinois alone there
are more than 50,000 people who are dependent
upon railways for their occupation.
Nor is it only in their vast material Importance
that their Interest consists: the enterprise
and Invention that they have enlisted,
perhaps more than any other undertaking;
the wonderful feats accomplished in their construction
; and the intelligence, foresight, and
skill called for In their workiDg, give to everything
connected with them a special attraction
for all Americans.
The articles which have been planned for
Scribner'a Manazine will treat the whole subject
from a point of view ol popular interest,
presenting the greatest information in the
most attractive manner.
Among the papers already arranged forand to
be published during the year are the lolow'Dr&.
J mt
l iit uuiiuiiJ^ ui ti iiwiiuau, iijuiimn vuiun
Clarke, the engineer of the Poughkeepsle
Bridge and of many great achlevments in
railway construction.
Engineering feats, by John Bocart, State
Engineer of New York, and Secretary of the
American Society of Civil Engineers, who
will write of great tunnels, bridges, curves,
GtC.
Passenger travels, by General Horace Porter,
the Vice President of the Pullman Company,
who will write of those conveniences
which have been brought to suoh perfection
In this country, for tlie comfort and luxury of
railway passengers.
"Locomotives! and cars, by M. N. Forney,
Editor of The Railroad and Engineering Journal,
author of the very widely known "Catechism
of the Locomotive." Mr. Forney will
describe the development of Locomotives
onH novo ntwl (tvnlnin tholr nnnutrnpfinn
There will also be articles on Administration
of single roads and systems; on the
picturesque and human side of the railroad
Employee's life, and on other branches of the
subject.
A great quantity of material has been collected
for the Illustration of these articles.
In this respect the pulisliers have been aided
generously by the leading railway companies
of this country nnd Canada, who have put In
their bands much valuable photographic
material. A number of artist have also been
employed in studies of characteristic scenes
of railroad life and work for the illustration
nf finfh nanpr.
The scheme for this series of articles has received
the hearty approval of many of the
most prominent railway menoftho United
States, and cannot fall to have an absorbing
interest for th?"great body of Intelligent people
who enjoy the advantages of railway traffic
without an adequate Idea of the Immensity
of the system and the perfection of its
organizations.
BRIERWOODB CORD WOOD.
Bud* and Blooms?Devout Wormbippers?
Hawk Catchers?New Comer
?Marriage or Young People A
Need of the Public Schools.
Briekwood, S. Cv March 24, 1888.
Trees and plants, with bud and bloom Just
beginning to shoot forth, cry "down with you
winter." But stem winter refuses to yield to
their demand, and still "holds the fort."
This scribe, in company with Mr. I. A. Keller,
viewed the interior of tho new Methodist
church in your town last Wednesday. With
such an Inviting church in which to worship,
no member ought ever to be absent unless
providentially hindered.
Mr. J. W. Rykard Is the boss crow, hawk
and dog killer In the county. Woe unto the
crow that eats his corn. Woe unto the hawk
that catches his chickens, and the dog that
sucks his hen e?gs.
Messrs. T. J. Davis and T. A.Cobb have each
placed a number of nicely sawed cross-ties on
the A. <& K? for which they find ready sale.
Mr. Parkor Adkins, of Verdery, has purchased
the "Bond place" from Mr. T. N.
Nlckles and will probably make his home
among ur after this year. A better community
In which to live could hardly be found.
The piles of car wood that have lain on the
railroad banks for a long while, a dead weight
on the owner's hands, have all been disposed
of through the wood racks, except about a
hundred cords which is now being put
through by Messrs. Morrow and Scott.
Mr. Edmond Anderson has been confined to
his bed for a week past with some heart affection.
Condition not much Improved.
Died. Monday evening, Murcli 19th, Infant
child of Mr. and Mrs. Franklin Adkins.
Mrs. Louisa Malone Is quite sick with fever.
The prayer meeting at the home of Mr. W.
0. Anderson wus well attended.
Mr. Will Adams aud Miss Maude Hutchinson
were married last Hiibbath. Both residents
of the famous "East side of Hard Labor."
I suppose that every teacher in the common
schools has more or less worry on account of
Lhe Indifference of some parents in the matter
of supplying their little ones with proper
books. For this reason ine irusiees buouiu uu
willing to supply school charts, and thug, in a
measure, remove this hindrance.
For a nlco spring suit call on P. Rosenburg
t Co.
Spring clothing! Spring clothing .'2 P. Hose
n berg & Co.
Seersucker coats and vests! Seersuckor
:oats and vests!! P. Rosenborg & Co.
Cotton flannel coats und vests, something
lew for young men. P. Rosenberg & Co.
Neck-wear! neck-wear!! the pretlest line
n town. P. Rosenberg & Co.
The prettiest line of spring and summer
iravats ovor brought to this market. P. Roenberg&Co.
j
For a nice spring hat call ou P. Rosepberg
t Co. 1
ROARING ROCKY RIM ]
EVENT OF NOTE AND PFBSONAL MENTION
IN THE SEVEN HULLED CITY.
Pretty Vinttori?I'jly Ninnerii?Making
Soap Oreaseof a Plrkaalnny?
Mad Dogs?Adjourning n RellgUns
Service Without a Doxology
Lowndesville, March 26,1888.
Miss Louise Calhoun, came up from Latl- i
mer on last Monday and spent the day here. I
Minnie I.ee Harper, woo has spent some- I
time In Anderson returned to ber borne, at '
Harper's Ferry on last Monday.
Miss Willie LeRoy went to Mt. Carmel last
Monday and returned here on Saturday.
Dr. T. J. Hester of Hester was upon our
streets for a few hours the first of last week.
Dr. J. T. Baskln, having received his picket
fencing for his garden and yard was here last
week, Laving It put up which adds greatly to
the appearance of his place.
Miss Sallie Donald, of Donald ville came here
last Thursday to stay sometime .with her
brother Mr. J. Q. Donhald.
Mr. Martin, of Spartanbure la now visiting
the family of her son, Uev. W. 8. Martin.
Mr. J. W. McCalla, of Elbert County Ga.,
spent day or two in this community last
week.
Mrs. Kate Bryan of Columbia came up from
Augusta last Wednesday, spent a few hours
with her father Col. W. Jas. Lomax and returned
that night.
Dr. Walter Sherard, of Cook, was hero last
Saturday hunting guano.
Jno. Giles (col.) had his little child pretty
badly burned by partly falling Into a pot of
hot soap.
Another change In schedale on our railroad.
One train has been removed and the other
making its headquarters at McCormlck, passes
this point going North 12.37, going South
4.13.
Mr. J. A. Ke'ly, had his wagon at depot and
while loading It, his horse became frightened, _
ran off. and tore up things generally. ^
Mr. A. M. Ervln, one of the wide awake
merchants of the "Centre of Gravity" spent a J
day and night in town last week.
Old people used to say, that about the mid
die or Aiarcn was tnetime ror "wnippoorwin
storms." If that is the name of the one, that
we had last Tuesday night~I do not care to
see another. The thunder, lightening, rain
and wind, will cause It to be remembered for
sometime.
Mrs. J. B. LeRoy, was quite sick for several
days, since my last, from the effects of a very ^
severe cold.
Last Thursday a young man was detected
in purloining a spool of thread from the
drawer in the store of Messrs. T. Baker & son.
This was the third offense of a like kind. The I
erring one was told to "go and sin no more-" I
Rev. W. S. Martin, dog "stop," known by |
every one around here, as a very kind docile
creature, has been missing for several days,
and the supposition is that it has "run mad.''
Mr. J. H. Montgomery, agent for Teeter's 6
textile filter coffee pot, was here a day or two
last week in the Interest of this, said to be,
econmlcal and effective coflee-maker. Our
store and tin house procured the night to
make them.
Wenre pained to Announce the death of
Miss Janie, th ird daughter of Col. W. J.JLomax
which occured In Augusta Ua., on last Mooday.
Mr. J. H. Latimer, near Abbeville, has Just
spent a day or two, here, hiB old home among
relatives and Irlends.
Our town authorities having had so little
use, for a calaboose, three or four times in
twenty years have bad ours torn down, and
will hereafter substitute therefor, If occasion
requires, alog-cbaln, metal wristlets and a
post.
Messrs. D. L. Barnes and W. M. Baker have
formed a partneship for the sale of wagons,
harness, whips, <fcc? a supply of which they
will oouRtaully keep on hand.
The meeting of reading club at Dr. J. B.
Moseley, on last Friday night, was an lmprovement
upon predecessors, at least as to .
members present, and amount of fund& raised
Mrs. J. T. Barnes of Barnes Station Is now '
here to spend a few days.
A few days ago Mrs. R. B. Hutchison, of the ,
Fork sent this writer a hen|egg that is quite a
a curiosity in shape. If It was large In proportion
to length, it would be "a whale."
A long, lean, lank dog Iwaa shot and killed
herein town on yesterday which was supposed
|to be tnad. If I was| a poor doc: I
would carefully avoid the public highway,
unless I wanted to end my existence.
Mrs. W. R. Buchanan or Cokesbury Is now
visiting at our bouse. Her friends and relatives
are very glad to. have her amongst J
tbem.
"Once upon a time," a Are "broke out", not
a great ways from here, near a church, in
which services were then being held. An old
man who bad been fighting It for sometime,
and could do nothing with It, concluded to go ,
up and get the preacher and congregation to 1
help him. stepping Inside of the door and addressing
himself to the preacher said. "You
can stop right thar, the whole world is aflre
out here." 1 reckon the fire was Just out.
TROUPE.
HARPER'S MAGAZINE FOR APRIL.
Beantiftal In Print, Charnlnf in Picture
Delightful In Spirit, Valuable
in Matter.
Harper's Magazine for April Is not only full
of interesting and Instructive matter in type
and illustrations, as usual, but its tone has a
note of lightness in It most proper fora spring
time Number.
The opening article is about Algiers,'its people,
its climate, and its oustoms, and was
written by F. A. Bridgman, the artist. It is 1
profusely illustrated with engravings and
fac-simile reproductions from Mr. Bridgman's
own paintings. Many of these are full-page
pictures, and are -most artistic from every
point of view.
The poetry of the Numder Includes two reprints:
Wordsworth'sTThe Shepherd, looking
Eastward, softly said," and tne old Englisn
song, "Sweet Nelly, my Heart's Delight?'
In M1n?Ua?a/? Ktt AK-a/1 Uo rcnno
J. Ut7 lUrUiCl 10 lliuntiuvvu UJ wi x aiauiin,
In a drawing used as the frontispiece; the lat- .
ter blossoms Into two full-page sketchersln E.
A. Abbey's best style. Other poems are by
Andrew Lang, Elizabeth Stoddard, Richard
E. Burton, and Dora Read Qoodale.
There are two complete stories In Harper't
Magazine for April: "Ananias," a dialect
sketch, by Joel Chandler Harris and "Chita:
a Memory of Last Island," by Cafcadlo Hearn
?a powerful novelette of tblrty-four pages In
length. William Black also continues "In
Far Lochaber," the Interest of which constantly
grows.
C. Coquelln discusses "Actors and Authors"
from the point of view of the practical, successful
player as well as of the great artist, "
and his comments on the "business" of the stage
are vastly entertaining. The article Is
in a measure supplementary to the one, written
also by M. Coquelin, twhich appeared in
Harper's Magazine for May, 1887, called "Actors
and Acting." It Is profusely Illustrated with
portraits, as well as soveral sketcnes representing
Sardou and Sarah Bernhardt at a
rehearsal.
iTnnonoDo TvArr f!nrrlnr.M hv William F.l.
Hot Griffls, contains a full description |of art
expressed in ivory by clever Japanese artlats.
Ivory carving had its rise in the demand of
the tobacco smoker for delicate Instruments
to minister to bis vice. The meaning of the
ourlous figures which the Japanese carvoln
this substance Is also given. The article Is
illustrated by seven pictures.
The City of Columbus, Ohio, is fully described
by Deshler Welch. Its good points are
brought Into prominence, and its natural and
architectural beauties are pointed out. The
letter-press is supplemented by::numerous
illustrations of new buildings and natural
scenery in and about the place, "j
In "The Humors of a Minor Theatre" will *
be feund an account of the kind of amusement
which the inhabitants of poor districts
In London enjoy. It Is melodrama, of course,
and of a rare kind, too. This artlclels written
by F. Anstey.and illustrated most cleverly by
rruuenun. iwuidiu,
Charles Dudley Warner glveB his impres- ?
slons of Minnesota and Wlnconsln In his se- 1
conil article on the Great West, The beauties
of St. Paul, Milwaukee, and Madison receive
due notloe, and the intelligent progress in the a
science of farming in Wlnconsln especially,
Is dwelt upon at length. Names are mentioned
occasionally, ana credit is given where
credit is due. Mr. Warner's observations In
regard to the tendency of "practical" education
will doubtless be widely objected to.
Captain Charles King, U. S. A., describes, 1
under the title of "The Leavenworth School," i
the efforts of the United States Government
to give to infantry and cavalry officers of the
army the benefits of advanced education
similar to those enjoyed now Iby thefenglneere
and artillery in institutions at Willet's Point
and Old Point Comfort. The success of the
Leavenworth School, after many trials, is
fully described. R. f. Zograura has contributes!
numerous Illustrations for the article, some fi
of tliem full-page. There is much martial ~
spirit In them.
In the Easy Chair George William Curtis
points out the meaulngof the Sharp trial, so
far as the legal profession is concerned;: WIN
liam Dean Howells reviews some recent books,
with reflections by the way: and Charles
Dudley Warner in the Drawer has something
to say about stupid dinners, and how to prevent
such misfortunes. In addition to this
article, there is much other Interesting and
amusing matter in the Drawer. Clever originality
Is shown in "The Musical Conceit."
Relnhartand Bannard contribute sketches.
Au Honored AbbeviUo Preacber In
Deoatar, Ala. II
Decatur News.
The Presbyterian church on Oak street is
served by Rev. J. L. Brownlee, a gentlemen of U
scholarly attainments and more than average
pulpit ability. His congregations have in* _
erased one hundred per cent, since he assum- Q
ed pastoral oversight of tbe charge, and his
exceedingly ornate discourses always edifles
and Instructs. Like the other house of worship,
the Presbyterian ohurch is too small to
accommodate the congregation. There are _
now 90 n^cmbersof this church; a few month*
sincc there wore less Mian 31). On the same I
lot where stands the church a two story par-1 J|
sonage is belug erected. |
1888?28, 29, 30, 31-1888
HAVE YOU HEARD OF TEE
ill AM) SPRING OPENING |
' MIT .T J WBRY ?
- ? ?? *?. r* a n
i mm t u s |
28, 29, 30 and 31' MARCH P ?
?v ?j w *i i i_ _ n ?.i
uon t ran ro oe rreseut.
1X7 E SHALL SPARE NO PAINS IN THE COMING OPENING TO 8UBPA8S ALL
TV other efforts, and to place on exhibition the largest and moat varied assortment of
MILLINERY, DRESS GOODS & TRIMMINGS
iver before offered to the PEOPLE OF ABBEVILLE AND VICINITY.
MIIililNERT
LATEST FRENCH AND AMERICAN DESIGNS IN
+<& :
O* .
f
HATS AND BONNETS.
\
Special deslrni in TRIMMED HATS AND BONNETS. THE NEWEST SHAPES
JOTH TRIMMED AND UNTRIMMED WILL BE SHOWN.
High Class Novelties in
' r.
aOIRE SILK8, JET SETS,
TRIMMING BRAIDS, JET PANELS,
BRAIDED SETS, BRAIDED PANELS.
The largest assortment la Upper Carolina and the latest designs.
GLOVES.
SILK AND LISLE THREAD. DRESSED AND UNDRESSED KIDS. " s:
H OSIXB1T.
LADIES, MISSES AND CHILDREN In BALBRIGAN, FAST BLACK and COLiDRS.
Immense Stock of Parasols
N ALL THE LATEST PATTERNS.
IN ALL THE LEADING STYLES AND COLORS.
Black and Colored Silks,
Black and Colored Henrietta Cloths,
Blaek and Colored Torchin Cloths,
> i ^ "i n z
J3iacK ana ^oioreu. v^assiiucico,
French and English Sateens,
Lace and Swiss Flouncings,
"White and Colored Lawns,
Swiss Embroideries,
Linon De Dacca,
India Linons.
Plaids, Stripes and Checks, Suitable for Combinations.
SHOES ! SHOES!
REMEMBER ! Our P. Cox and Zeigler Shoes
IN LADIES, MISSES AND CHILDREN
re not surpassed for STYLE and DURABILITY In this or surrounding markets. TRY
'HEM AND BE CONVINCED.
Lnd now BEAK THIS SISUKIiiV of the whole matter.
WE BUY OUR GOODS AT
HEADQUARTERS OF FASHION,
)R0H FOIST HANDS, 4ND FDB SPOT CASH,
10 BARGAINS AWAIT YOU IN EVERY DEPARTMENT.
~ ? ,, . mn nDnPI) nv UUflPT ViVPT^F 14TPMT
L?KIU5?iMJ fUI' 111 un .UAU?, lu un^u v.,
TYLES AN? LOWEST PRICES.
< I I - ?I1H I
SPECIAL NOTICE.
I** Aim VviAnJe wVin r>a?nnt. attftTid on either of the
1U UUJL JK XAVUUO TT U? ? ?vvv?.?m -? ? ?
OPENING DAYS, we would say, that it affords us pleasre
to show goods at any time, and we wait your conveience.
Respectfully,
ft. HI. HADDON & CO.
'